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are: (1) Whether Thomas L. Murdock (Murdock) was an employee of
petitioner for Federal employment tax purposes during 1995
through 1997 and, if so, (2) whether petitioner is entitled to
relief under section 530 of the Revenue Act of 1978, Pub. L. 95-
600, 92 Stat. 2885, as amended (Section 530).
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure. For convenience, FICA and FUTA taxes are collectively
referred to as employment taxes.
FINDINGS OF FACT
Some of the facts have been stipulated, and the stipulated
facts are incorporated in our findings by this reference.
Petitioner’s Organization and Operations
Petitioner is an S corporation that was incorporated in
Pennsylvania on or about September 21, 1987. At all relevant
times, petitioner’s principal place of business was located in
Levittown, Pennsylvania.
Since its organization, petitioner has operated as a siding
contractor and residential remodeling service. This activity was
and is petitioner’s only business and only source of income.
Murdock has been the sole shareholder of petitioner from the time
of its incorporation and throughout 1995, 1996, and 1997.
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